Author: admin_gst

GST – States – 30 T of 2017 – Dated:- 13-7-2017 – Office of the Commissioner of State Tax (GST) 8th floor, GST Bhavan, Mazgaon, Mumbai-400010. TRADE CIRCULAR To, …………………………………. …………………………………. No. JC/HQ-1/GST/Designation/2017-18/ Mumbai dated 13th July 2017 Trade Cir. No. 30 T of 2017 Subject: Designation Of officers under Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017). Gentlemen/Sir/Madam, In exercise of the powers conferred by section 3 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the M

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e Tax (3) Additional Commissioner of Sales Tax Additional Commissioner of State Tax (4) Joint Commissioner of Sales Tax Joint Commissioner of State Tax (5) Deputy Commissioner of Sales Tax Deputy Commissioner of State Tax (6) Assistant Commissioner of Sales Tax Assistant Commissioner of State Tax (7) Sales Tax Officer State Tax Officer (8) Sales Tax Inspector State Tax Inspector 3. The queries have been received from the Departmental officers with regards to the use of the designation for the purposes of MVAT Act and MGST Act. It is hereby clarified that the officers while performing the duties under the MVAT Act should use the designations given in the column (2) of the TABLE above whereas the officers who are performing the duties and fun

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Customs – Public Notice: – 19/2017 – Dated:- 13-7-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, AHMEDABAD – 380009. F.No:-VIII/48-65/Cus/T/2017 Dated:- 13.07.2017 Public Notice: – 19/2017 Sub: Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 in the GST scenario. 1. Attention of the Trade is invited to Board's Circular No. 23/2017- Customs issued vide F. No. 609/46/2017-DBKdated 30.06.2017. 2.1n terms of Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the work pertaining to fixation of Brand rate of Drawback is undertaken by the Central Excise Commissionerate having jurisdiction over the factory where export goods are manufactured. In this context, Board's Circular No. 14/2003-Cus dated 6.3.2003, DO letter No. 609/110/2005-DBK dated 26.8.2005, Instruction No. 603/01/2011-DBK dated 11.10.2013. Circular No. 29/2015-cus dated

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rand rate of drawback for Customs, Central Excise Duties and Service Tax subject to certain additional conditions. These conditions aim to ensure that the exporter simultaneously does not avail input tax credit of Central Goods and Services Tax (COST) or Integrated Goods and Services Tax (IGST) on the export goods or on inputs and input services used in manufacture of export goods or claim refund of ICST paid on export goods. Further, an exporter claiming drawback during transition period as per extant duty drawback provisions shall also be barred to carry forward Cenvat credit in terms of the CGST Act, 2017 on the export goods or on inputs or input services used in manufacture of export goods. The exporter also has to give the prescribed declaration and certificates (similar to declaration and certificate prescribed in Notification No. 59/2017-Cus (N.T.) dated 29.6.2017 for claiming composite AIR during transition time) at the time of application for fixation of Brand rate of drawback

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29.6.2017. 5. All Circulars/instructions issued till date w.r.t. fixation of Brand rate shall mutatis mutandis apply for work of fixation of Brand rate to be done by Customs formations in the GST scenario. However, verification of data given in the application if so required shall be got done through the Customs formation having jurisdiction over the factory where the export goods have been manufactured. 6. From 1.7.2017, all fresh applications for Brand rate of drawback irrespective of date of export will be dealt as per these guidelines. The applications already filed with existing Central Excise formations prior to 1.7.2017 and pending shall be transferred along with all relevant documents to the Principal Commissioner/ Commissioner of Customs having jurisdiction over the place of export. In case an already filed application relates to exports from multiple places, the application should be transferred to the Principal Commissioner/ Commissioner of Customs having jurisdiction over

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Goods and Services Tax – Started By: – tarun verma – Dated:- 12-7-2017 Last Replied Date:- 21-2-2018 – sir please explain concept of pure labour under construction contract under gst regime…if individual involve in construction service and hire labour from market on daily basis..pay daily wages to them ..gst liabillity on the individual…please guide me on this topic… – Reply By KASTURI SETHI – The Reply = Exempted vide notification no.12/17-Central Tax Rate dated 28.6.17 Serial No.11 Heading No.9954. – Reply By GOKARNESAN.S SUBRAMANIAN – The Reply = Mr. Tarun Varma You have stated that an individual involve construction service. But you have not specify whether the individual is rendering pure labour contract only in the construction activity. In other words, materials supplied by the receiver and the individual undertake only labour work by getting hired daily labour or not. Further, you have also not mentioned whether the individual is doing service for one dwelling unit or mu

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way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. As such, the above exemption under serial number 11 is not applicable to you if the individual does a) construction work as a whole including labour b)if such construction involve multiple units (more than one dwelling unit) On the other hand, if the individual does only pure labour contract in the construction activity then he is entitled to exemption subject to conditions stipulated in serial number 11 of the table. FOR ENGAGING LABOUR FROM The labour hired from outside are to be treated as Un-registered persons under GST . Hence, the GST liability on the value of labour paid lies on the service receiver under reverse charge. Again if the individual contractor undertakes the entire construction contract (material with labour), then he will be treated as 'business entity and as such, the

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5000 per dayd) in case of rcm liability to pay tax on contractor ,not on service receiver – Reply By GOKARNESAN.S SUBRAMANIAN – The Reply = Mr. Tarun Verma I answer your queries: Query: a) As you stated individual under take construction contract( material + labour ) , he will discharge liability @18% with taking input tax credit on goods and services.this activity amount to work contract..and in case of work contract no ITC available.because emerging property is immovable.? My Answer:- As a contractor, doing a works contract service – construction service to your customer, you are entitled to take credit of GST involved on goods and services consumed to do the said output supply namely ' works contract;. Full credit is eligible on goods and services. On the other hand, for the customer who avails the 'works contract construction service' from you , whatever GST paid by you as a contractor in your invoice to your customer. The works contract service rendered by you is not

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value of supply, service or both in a single day from all suppliers to decide the eligibility within ₹ 5000/- Query -d) in case of rcm liability to pay tax on contractor ,not on service receiver Answer: This query is not clear. However, the RCM liability on the service receiver . In your example: the contractor received the service of manpower (un registered dealers) and utilise in his works contract service. Hence, the contractor is liable to discharge tax under reverse charge and after making payment, he can take credit as input tax credit of such amount. As far as the availment of manpower services by the contractor, he is the service receiver and not the person to whom the contractor render construction services. S. Gokarnesan Advocate – Reply By tarun verma – The Reply = thanks to sir. Gonkarnesen Subramanian for answered my queries..a) The labour hired from outside are to be treated as Un-registered persons under GST . Hence, the GST liability on the value of labour paid li

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Goods and Services Tax – GST – Dated:- 12-7-2017 – CBEC Mobile app GST Rates Finder which is available on android platform and soon will be available on ios platform as well. To install GST Rate Finder , user of Android mobile has to first open Google Play Store and in the search option has to type GST Rate Finder. There may be many more apps available with similar names. The user has to download the app with CBEC Logo i.e. Once downloaded and installed the icon will appear on the screen of the mobile. Now this mobile app is ready to operate and it will also operate in off-line mode. After clicking the icon with the above logo for the mobile app, home screen will appear. On this screen the most important feature is Quick Search. The user c

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Goods and Services Tax – GST – Dated:- 12-7-2017 – New Delhi, July 12 (PTI) Country's largest bank SBI has waived charges for fund transfer of up to ₹ 1,000 through its IMPS (Immediate Payment Service) to promote small transactions. State Bank of India had been charging ₹ 5 along with the applicable service tax for IMPS fund transfer of up to ₹ 1,000. IMPS is an instant interbank electronic fund transfer service through mobile phones as well as internet banking. In order t

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Goods and Services Tax – GST – Dated:- 12-7-2017 – Thiruvananthapuram, Jul 12 (PTI): Activists of a Left students union in Kerala today posted sanitary napkins to union Finance Minister Arun Jaitley as a mark of protest for imposing GST on women's hygiene product. Students Federation of India (SFI), the students outfit of ruling CPI(M) sent the napkins with the slogan 'Bleed without fear, Bleed without tax' written on them. The hygiene products were sent as part of a protest program

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Goods and Services Tax – Started By: – Dinesh M – Dated:- 12-7-2017 Last Replied Date:- 13-7-2017 – Dear sir, In PRC, My proprietor name and Company name is changed instead of original name. How to change the name as per law.Please provide proper guidance.. Thanks in advance.. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = What do you mean by PRC? – Reply By PAWAN KUMAR – The Reply = Yes change in the provisional registration certificate is possible by filing GST REG-14 on gst portal. – Reply

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Goods and Services Tax – GST – By: – CS Swati Dodhi – Dated:- 12-7-2017 Last Replied Date:- 17-7-2017 – Govt says gifts of up to ₹ 50,000 by employer exempt under GST On Monday governmnt clarified that gifts worth up to ₹ 50,000 by an employer to its employees as well as free membership of clubs, health and fitness centres will not attract goods and services tax (GST). Also, the services by an employee to the employer in the course of or in relation to his employment is outside the scope of the new indirect tax regime, it said. Any club, health and fitness centre membership provided by an employer to its all employees free of charge will not be subject to GST. The same would hold true for free housing as part of costtocompany p

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scribed i.e. ₹50,000/-. – Reply By sanjeev goel – The Reply = Only gifts from employer upto ₹ 50,000/- are out of GST or the gifts from anybody like free samples etc.?? – Reply By CS Swati Dodhi – The Reply = As per my understanding it's only gifts from employers. – Reply By Abhishek Jain – The Reply = Dear madam,Is it 50,000 per employee or 50,000 on all employees together. – Reply By sanjeev goel – The Reply = Sir it is 50,000/- per employee. – Reply By pradeep kataria – The Reply = Dear CS Swati What would be the treatment where the employer provides services to its empoyees on concessional basis e.g. providing vehicle on concessional rent basis for private use etc. ? Whether it falls under Schedule I or clause 4 of Sched

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the Proper Officers for various functions under the J&K GST Act. – GST – States – 699-782/PS/CCT – Dated:- 12-7-2017 – GOVERNMENT OF JAMMU AND KASHMIR COMMERCIAL TAXES DEPARTMENT EXCISE AND TAXATION COMPLEX, Solina Rambagh, Srinagar In exercise of the powers conferred upon the undersigned by clause (91) of section 2 read with sub-section (1) of section 5 of the Jammu and Kashmir Goods and Services Tax Act, 2017, it is hereby ordered that the officers mentioned in column (4) of the list appended to this order shall be the "Proper Officers" for various functions under the said Act as mentioned in column (3) of the list. S.NO. SECTION SUBJECT PROPER OFFICERS IN THEIR JURISDICTION (1) (2) (3) (4) 1 10(5) Composition levy Deputy Commissioner, Assistant Commissioner, State Tax Officer and having jurisdiction. 2 25(8) Procedure for registration Assistant Commissioner and State Tax Officer having jurisdiction. 3 27(1) (Proviso) Special provisions relating to casual taxable person and

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nd Additional Commissioner (Jammu/Kashmir), Additional Commissioner (SIU),Deputy Commissioner Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction. 10 60(1), 60(2),60(3 Provisional Assessment Assistant Commissioner and State Tax Officer having jurisdiction. 11 61 (1), 61 (3) Scrutiny of returns Assistant Commissioner and State Tax Officer having jurisdiction. 12 62(1) Assessment of non-filers of returns Assistant Commissioner and State Tax Officer having jurisdiction. 13 63 Assessment of unregistered person Deputy Commissioner Assistant Commissioner, State Tax Officer having jurisdiction. 14 64(1) Summary Assessment in certain special cases Deputy Commissioner Assistant Commissioner, State Tax Officer having jurisdiction. 15 65(1), 65(6),65(7) Audit by tax authorities Commissioner, Additional Commissioner (Jammu Kashmir), Additional Commissioner (SIU), Deputy Commissioner, Assistant Commissioner State Tax Officer, State Tax Officer(SlU) having jurisdict

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, Additional Commissioner (Jammu [Kashmir)and Deputy Commissioner, Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction. 21 73(1), 73(2) 73(3) 73(5), 73(6), 73(7) 73(9), 73(10) Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts Commissioner, Additional Commissioner, Deputy Commissioner Deputy Commissioner (SIU) Assistant Commissioner, State Tax Officer,), State Tax Officer(SlU) having jurisdiction. 22 74(1), 74(2) 74(3) 74(5) 74(6), 74(7) 74(9), 74(10) 74(11) (Explanation-2) Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts Commissioner, Additional Commissioner, Deputy Commissioner Deputy Commissioner (SIU) Assistant Commissioner Assistant State Tax Officer, , State Tax Of

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mmissioner (Jammu/Kashmir), Additional Commissioner (SIU), Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction. 29 126 (5) General disciplines related to penalty Commissioner, additional Commissioner (Jammu/Kashmir), Deputy Commissioner Additional Commissioner (SIU) Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction 30 127 Power to impose penalty in certain cases Commissioner, Additional Commissioner (Jammu/Kashmir), Deputy Commissioner Additional Commissioner (SIU) Assistant Commissioner, State Tax Officer and State Tax Officer(SlU) having jurisdiction 31 129(3), 129(6) (Proviso) Detention, seizure and release of goods and conveyances in transit Commissioner, Additional Commissioner(Jammu/Kashmir), Deputy Commissioner Additional Commissioner (SIU), Assistant Commissioner, State Tax Officer, State Tax Officer(SlU) having jurisdiction 32 130(6), 130(7) Confiscation of goods or conveyances and levy of penalty Commission

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GST – F. No.354/117/2017-TRU Pt. – Dated:- 12-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 12th July, 2017 G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017,- (i) at page 241, in line 15, for Coffee, whether or not roasted or decaffeinated , read Coffee roasted, whether or not decaffeinated ; (ii)at page 243 after line 44, insert- 103A 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the si

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GST – F.No.354/117/2017-TRU Pt. – Dated:- 12-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 12th July, 2017 G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017,- (i) at page 69, in line 28, for Coffee, whether or not roasted or decaffeinated , read Coffee roasted, whether or not decaffeinated ; (ii) at page 72, after line 14, insert- 103A 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the

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GST – F.No.354/117/2017-TRU Pt. – Dated:- 12-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 12th July, 2017 G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667(E), dated the 28th June, 2017,- (i) at page 141, in lin

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GST – F.No.354/117/2017-TRU Pt. – Dated:- 12-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 12th July, 2017 G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017,- (i) at page 81, in line 29, for Coffee, whether or not roasted or decaffeinated , read Coffee roasted, whether or not decaffeinated ; (ii) at page 84 after line 12, insert:- 103A 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from

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GST – F.No.354/117/2017-TRU Pt. – Dated:- 12-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 12th July, 2017 G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 711(E), dated the 28th June, 2017,- (i) at page 146, i

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2017 (7) TMI 542 – DELHI HIGH COURT – 2017 (3) G. S. T. L. 321 (Del.) , [2017] 1 GSTL 1 (Del), [2017] 1 GSTL 35 (Del) – GST on legal services – Constitutional validity of Section 9 (4) of CGST Act – collection of GST on ‘reverse charge’ basis from a person registered under the CGST Act, IGST Act or DGST Act in respect of goods supplied and services received by such person from a person who has not been so registered – whether the impugned Notification No.13/2017 dated 28th and 30th June, 2016 cover all legal services not restricted to representational services rendered by legal practitioners?
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Whether there is any requirement of registration by legal practitioners and/or firms rendering legal services under the CGST Act or the IGST Act or the DGST Act even if they are earlier registered under the FA?
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Held that:- As of date there is no clarity on whether all legal services (not restricted to representational services) provided by legal practitioners and firms would be govern

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law firm that has been registered under the CGST Act, or the IGST Act or the DGST Act from 1st July, 2017 onwards will not be denied the benefit of such clarification as and when it is issued.
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It is further clarified that if an appropriate clarification is not able to be issued by the Respondents 1 and 2 by the next date, the Court will proceed to consider passing appropriate interim directions.
– W.P.(C) 5709/2017 & CM No. 23814/2017 (stay) Dated:- 12-7-2017 – MR. S.MURALIDHAR AND MR. PRATHIBA M. SINGH, JJ. For The Petitioner : Mr. J. K. Mittal, Mr. Hitender Mehta and Mr. Atul Krishna, Advs. For The Respondents : Mr. Sanjeev Narula and Mr. Abhishek Ghai, Advs. for R-1. And Mr. Gautam Narayan, Additional Standing Counsel for GNCT of Delhi ORDER 1. Notice. Mr. Sanjeev Narula, learned counsel accepts notice on behalf of Union of India (Respondent No. 1) and Mr. Gautam Narayan, learned Additional Standing Counsel accepts notice on behalf of Govt. of NCT of Delhi (GNCTD) (Responde

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ate) dated 30th June, 2017, have been issued respectively, by the Union of India (Respondent No. 1) and the GNCTD (Respondent No. 2), which are per se in violation of the Central Goods and Service Tax Act 2017 (CGST Act), the Delhi Goods and Service Tax Act 2017 (DGST Act) read with Article 279 A of the Constitution of India and have adverse consequences to lawyers in general including himself. Accordingly, in this petition the constitutional validity of the aforesaid notifications is challenged. 5. In addition, the petition also challenges Notification No.5/2017-Central tax dated 19th June, 2017 issued by the Union of India and Notification No. F3(10)/Fin(Rev-I)/2017-18/DS-VI/340 dated 22nd June, 2017 issue by the GNCTD essentially on the ground that these notifications are contrary to the recommendations of GST Council. The petition also challenges the constitutional validity of Section 9 (4) of CGST Act, Section 5(4) of The Integrated Goods and Services Tax Act, 2017 (IGST Act) and

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endations to the Union and the States on the model Goods and Services Tax Laws, principles of levy, apportionment of Goods and Services Tax… Consistent with this requirement a number of provisions of the CGST Act including Section 9 (1), 9 (2), 9 (3) and 9 (5) envisage notifications being issued by the central government on the recommendations of the Council. The categorical averment is that the impugned notifications are in violation of this mandatory statutory requirement inasmuch as the GST Council had recommended that legal services as a whole would be amenable to GST only on reverse charge basis. To make good this assertion, Mr. Mittal draws the attention of the Court to the document titled SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL . Row 3 of this chart reads as under:- SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmi

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, 2017 in relation to the above entry reads as under: GSR…… (E).- In exercise of' the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act 2017 ( 12 of 20 17), the Central Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) or the Table below supplied by a person as specified in column (3) of the said Table, the whole of central tax leviable under section 9 of the said Central Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:- S. No. Category of Supply of Services Supplier of Service Recipient of Service 2 Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory including where contract for provis

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of legal services was notified as being taxable under reverse charge basis. However, there was no provision in the FA to allow for de-registration. Thus Mr Mittal s FA registration continues. Mr. Mittal draws attention to Section 22(2) of the CGST Act, which reads as under:- 22 (2) Every person who, on the day immediately preceding the appointment day, is registered or holds a licence under an existing law, shall be liable to be registered under this Act with effect from the appointed day. 10. He submits that the mere clarification that all legal services are amenable to GST on reverse charge basis may not solve his problem. A legal practitioner like himself who is already registered under the FA would have to be exempted from registration under the GST laws under Section 23 (2) read with Section 22 (2) of the CGST and the corresponding provisions of the IGST Act and DGST Act. 11. One of the central issues that requires to be addressed is whether the impugned Notification No.13/2017 d

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Section 9 (4) of the CGST Act and DGST Act and Section 5(4) of the IGST Act. He states that the prevalent uncertainty is causing great inconvenience to him and other legal practitioners in the matter of receiving and rendering services. 13. Both Mr. Narula, learned counsel appearing on behalf of the Union of India and Mr. Gautam Narayan, learned counsel for the GNCTD seek a short adjournment to take instructions from the respective governments to clarify the legal position in respect of the above impugned notifications. In particular they seek time to obtain a clarification whether all legal services (not restricted to representational services) provided by legal practitioners and firms would be governed by the reverse charge mechanism under the CGST Act, the DGST Act and the IGST Act. They also seek time to obtain clarification regarding the requirement of persons already registered under the FA Act being liable to get registered under the CGST Act, the IGST Act or the DGST Act. 14. I

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GST – F.No.354/117/2017-TRU Pt. – Dated:- 12-7-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Corrigendum New Delhi, the 12th July, 2017 G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017,- (i) at page 315, in line 3

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Goods and Services Tax – F. No. 381/209/2016 – Dated:- 12-7-2017 – DIRECTORATE GENERAL OF AUDIT CENTRAL TAXES C.R. BUILDING, I.P. ESTATE NEW DELHI -110109 Ph. 011 – 23370075 Email: dg.audit-cbec@nic.in Dated: 12th July 2017 F. No. 381/209/2016 To The Principal Chief Commissioners/ Chief Commissioners of GST and Central Excise (All). Madam/ Sir, Subject: Strategy for audits in 2017-18 consequent to GST – reg As you are already aware, the Department has rolled out GST smoothly. However, the activity of audit in GST will take some time to start. The audits in GST regime will require availability of records / documents of at least one year period. Once a sturdy database is available a clearer picture of the tax payer along with the nature of his transactions would emerge. This would assist in better risk-based analysis for identifying taxpayers for audit. 2. Pre-GST, there were 45 Audit Commissionerates and under GST there are 48 Audit Commissionerates. There should be no break in the fun

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power of audit under Central Excise and Service Tax. This work would be the domain of CBEC only. 4. Board has approved that, Directorate General of Audit would identify taxpayers for audit and calculate their risk scores as has been done in the past. The list of taxpayers with the risk scores will be shared with the Chief Commissioner in charge of each State. The Chief Commissioner shall allocate the taxpayers to the appropriate Audit Commissionerates in their jurisdiction. 5. This Directorate General has already run the risk assessment programme and created list of assessees in Large, Medium and Small categories for each of the erstwhile 45 Audit Commissionerate. Six lists each, i.e. Large, Medium and Small for Central Excise and Service Tax respectively for each Audit Commissionerate is being sent by email to the Chief Commissioner of GST and Central Excise, as well as to the zonal units of the Directorate General. In case new Audit Commissionerate has been created in your zone or th

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tains the risk scores, whether the assessee is manufacturing sensitive commodity or rendering sensitive service, type of assessee,- whether proprietor, company, firm or government owned; and type of return filed by the assessee. (iv) The Chief Commissioner's office shall distribute the aforesaid list of taxpayers to the appropriate Audit Commissionerates in their jurisdiction and selection of taxpayers may be carried out by Audit Commissionerates by applying local risk factors, including whether it has been audited in 2016 – 17. A schedule of taxpayers to be audited by each Audit Commissionerate may be prepared by taking into account the actual working strength and prescribed norms. At the preparatory stage, the said schedule should be discussed with the Chief Commissioner's office and the jurisdictional zonal unit of this Directorate General. In case any taxpayer has been audited in 2016 – 17, they can be ignored and taxpayer contains the CDR code which can be used for such di

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. (iv) The Chief Commissioner's office shall distribute the aforesaid list of taxpayers to the appropriate Audit Commissionerates in their jurisdiction and selection of taxpayers may be carried out by Audit Commissionerates by applying local risk factors, including whether it has been audited in 2016 – 17. A schedule of taxpayers to be audited by each Audit Commissionerate may be prepared by taking into account the actual working strength and prescribed norms. At the preparatory stage, the said schedule should be discussed with the Chief Commissioner's office and the jurisdictional zonal unit of this Directorate General. In case any taxpayer has been audited in 2016 – 17, they can be ignored and taxpayer who have not been covered for audit in 2016 – 17 or earlier may be preferred. (v) A feedback on the local risk parameters and the efficacy of the risk parameters used after correlating with audit results may be provided to this Directorate General. 6. The Audit Commissionerates

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GST – States – FTX.56/2011/039 – Dated:- 12-7-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 12th July, 2017 No.FTX.56/2011/39:- Whereas the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), has come into force from 1st of July, 2017; And whereas section 68 of the Assam Goods and Services Tax Act, 2017 authorises the State Government to prescribe documents required to be carried by a person in-charge of a conveyance as defined in sub-section (34) of section 2 of the said Act; And whereas rule 138 of the Assam Goods and Services Tax Rules, 2017 provides that till such time the e-way bill system is developed and approved by the GST Council, the Government may, by notification

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portation of taxable goods from Assam to other States and for intra-State movement', (c) 'Transit Pass' for movement of taxable goods passing through the State of Assam; And whereas sub-section (3A) of section 75 of the Assam Value Added Tax Act, 2003 (Act No. VIII of 2005) provides for furnishing of relevant information in electronic format online; And whereas, in order to prevent evasion of tax and to facilitate, regulate and monitor the inter-State movement of taxable goods into Assam or outside Assam or taxable goods passing through the State of Assam, it is considered necessary to notify certain documents for furnishing of relevant information online till e-way bill system is fully developed by Goods and Services Tax Networ

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tate of Assam, the person shall furnish relevant information through electronically obtained 'Transit Pass', as annexed herewith in Format 3 and the earlier system of issuance of Online Transit Passes and endorsement thereof in respect of taxable goods coming from other states and meant for other States but passing through the State of Assam, shall continue. All the Formats shall be available on the official website of the Commissioner of State tax i.e. www.tax.assam.gov.in. The Commissioner of State Tax shall, by an order, formulate the appropriate guidelines for obtaining such documents and furnishing of information. This notification shall come into force with effect from the 7th day of July, 2017. V. B. PYARELAL, Additional Chie

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GST – States – 57/ST-2 – Dated:- 12-7-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 12th July, 2017 No. 57/ST-2.- In exercise of the powers conferred by rule 138 of the Haryana Goods and Services Tax Rules, 2017, the Governor of Haryana hereby specifies that the documents comprising of a trip sheet or log book, alongwith a tax invoice or delivery challan or bill of supply or bill of entry, as the case may be, shall be the documents that a owner or person incharge of

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GST – States – 56/ST-2 – Dated:- 12-7-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 12th July, 2017 No. 56/ST-2 – In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Haryana Goods and Services Tax (Third Amendment) Rules, 2017. (2) They shall come into force with effect from the 1st day of July, 2017. 2. In the Haryana Goods and Services Tax Rules, 2017 (hereinafter called the said rules), in rule 44,- (a) in sub-rule (2), for the words integrated tax and central tax , the words central tax, State tax and integrated tax shall be substituted; (b) in sub-rule (6), for the words and letters IGST and CGST , the words central tax, State tax and integrated tax shall be substituted; 3. In the said rules, in rule 96, (a) in sub-rule (1), in

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s are not exported out of India; or (b) fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange. (2) The details of the export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system. (3) Where the goods are not exported within the time specified in sub-rule (1) and the registered person fails to pay the amount mentioned in the said sub-rule, the export as allowed under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be recovered from the registered person in accordance with the provisions of section 79. (4)

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ed, namely:- Chapter -XVI E-way Rules 138. E-way rule. – Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. Chapter – XVII Inspection, Search and Seizure 139. Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. (2) Where any goods, documents, books or things are liable for seizur

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e, mark or model, where applicable, and get it signed by the person from whom such goods or documents or books or things are seized. 140. Bond and security for release of seized goods.- (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation.- For the purposes of the rules under the provisions of this Chapter, the applicable tax shall include Central tax and State tax or Central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). (2) In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest a

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a) notice under sub-section (1) of section 73 or sub-section (1) of section 74 or sub-section (2) of section 76, a summary thereof electronically in FORM GST DRC-01, (b) statement under sub-section (3) of section 73 or sub-section (3) of section 74, a summary thereof electronically in FORM GST DRC-02, specifying therein the details of the amount payable. (2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) of section 73 or, as the case may be, tax, interest and penalty in accordance with the provisions of sub-section (5) of section 74, he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, inte

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Recovery by deduction from any money owed.- Where any amount payable by a person (hereafter referred to in this rule as the defaulter ) to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. Explanation.- For the purposes of this rule, specified officer shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a local authority. 144. Recovery by sale of goods under the control of proper officer.- (1) Where any amount due from a defaulter is to be recovered by selling goods belonging to such p

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n the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (5) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of auction. On payment of the full bid amount, the proper officer shall transfer the possession of the said goods to the successful bidder and issue a certificate in FORM GST DRC-12. (6) Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice under sub-rule (2), the proper officer shall cancel the process of auction and release the goods. (7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competit

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1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. 147. Recovery by sale of movable or immovable property.- (1) The proper officer shall prepare a list of movable and immovable property belonging to the defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due: Provided that the attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached in the manner provided in rule 151. (2) The proper officer shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any su

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able instrument or a share in a corporation, the proper officer may, instead of selling it by public auction, sell such instrument or a share through a broker and the said broker shall deposit to the Government so much of the proceeds of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share. (6) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): Provided that where the goods are of perishable or haza

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s in his possession, not on his own account or as his own property, but on account of or in trust for any other person, or partly on his own account and partly on account of some other person, the proper officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from attachment or distraint. (11) Where the proper officer is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the proper officer shall reject the claim and proceed with the process of sale through auction. (12) The proper officer shall issue a notice to the successful bidder in FORM GST DRC-11 requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate in FORM GST DRC

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nsidered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer.- No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays.- No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police.- The proper officer may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance. 151. Attachmen

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er movable property, to the person in possession of the same. (3) A debtor, prohibited under clause (a) of sub-rule (1), may pay the amount of his debt to the proper officer, and such payment shall be deemed as paid to the defaulter. 152. Attachment of property in custody of courts or Public Officer.- Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable. 153. Attachment of interest in partnership.- (1) Where the property to be attached consists of an interest of the defaulter, being a partner, in the partnership property, the proper officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a recei

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ct, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and (d) any balance, be paid to the defaulter. 155. Recovery through land revenue authority.- Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper officer shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorised in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue. 156. Recovery through court.- Where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the proper officer shall make an application before the appropriate Magistrate in accordance with the provisions of clause (f) of sub-section (1) of section 79 in FORM GST DRC- 19 to recover from the person concerned

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, not exceeding twenty-four, as he may deem fit. (3) The facility referred to in sub-rule (2) shall not be allowed where- (a) the taxable person has already defaulted on the payment of any amount under this Act or the Integrated Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017, for which the recovery process is on; (b) the taxable person has not been allowed to make payment in instalments in the preceding financial year under this Act or the Integrated Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) the amount for which instalment facility is sought is less than twenty-five thousand rupees. 159. Provisional attachment of property.- (1) Where the Commissioner decides to attach any property, including ban

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ispose of such property and the amount realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC- 23. (6) The Commissioner may, upon being satisfied that the property was, or is no longer liable for attachment, release such property by issuing an order in FORM GST DRC- 23. 160. Recovery from company in liquidation.- Where the company is under liquidation as specified in section 88, the Commissioner shall notify the liquidator for the recovery of any amount representing tax, interest, penalty or any other amount due under the Act in FORM GST DRC -24. 161. Continuatio

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ating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application. (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made. (6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him. (7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void. (8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satis

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GST – Proper officer to exercise and the powers and perform the functions – Regarding. – GST – States – 04-Re 085/2016 Taxation – Dated:- 12-7-2017 – PDF DOWNLOAD – Notification – Circular

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GST – States – FTX.56/2017/073 – Dated:- 12-7-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 12th July, 2017 No.FTX.56/2017/73:- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased to make the following rules further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as principal rules, namely: – 1. (1) These rules may be called the

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GST – States – GO.Ms. No. 288 – Dated:- 12-7-2017 – REVENUE DEPARTMENT (Commercial Taxes-Il) THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017-NOTIFYING CERTAN RULES AND TO AMEND CERTAIN NOTIFIED RULES. [GO.Ms. No.288, Revenue (Commercial Taxes-Il), 12th July, 2017.] In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government hereby makes the following amendment to the Andhra Pradesh Goods and Services Tax Ru

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Rule 1 – Union Territory GST Rules – UT GST Rules – Lakshadweep – Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 – Rule 1 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 9/2017 – Union Territory Tax New Delhi, the 30th June, 2017 G.S.R. 746(E).-In pursuance of sub-section (1) of section 22, read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules for the Union Territory of

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Rule 2 – Union Territory GST Rules – UT GST Rules – Lakshadweep – Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 – Rule 2 – Adaptation of Central Goods and Services Tax Rules, 2017. 2. (1) The Central Goods and Services Tax Rules, 2017, in respect of scope of supply, composition levy, composite supply and mixed supply, time and value of supply, input tax credit, registration, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, tax deduction at source, collection of tax at source, assessment, refunds, audit, inspection, search, seizure and arrest, demands and recovery, liability to pay in certain cases, advance ruling, appeals and revision, presumption as to documents, offences and penalties

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le along with the deficiencies communicated under sub-rule (3). ; (c) in rule 117, in sub-rule (1), for the second proviso, the following proviso shall be substituted, namely:- Provided further that in the case of a claim under sub-section (1) of section 140, the application shall specify separately- (i) the value of claims under section 3, sub-section (3) of section 5, sections 6 and 6A and sub-section (8) of section 8 of the Central Sales Tax Act, 1956 made by the applicant; and (ii) the serial number and value of declarations in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub

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